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Tax conditionality: draft regulations

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HMRC has launched a consultation seeking public views on draft regulations for the new tax checks on licence renewal applications in England and Wales. The draft regulations set out the administrative process for tax checks, covering how HMRC will need to confirm all necessary details have been received from the applicant before issuing a ‘completed tax check code’.

FA 2021 Sch 33 introduced additional checks as part of applications to renew licences for taxi and private hire drivers, private hire vehicle operators and scrap metal dealers in England and Wales. From 4 April 2022, licence applicants must complete the tax check and licensing bodies must confirm that individuals, partnerships (including limited liability partnerships (LLPs)) and companies have completed the check.

Comments on the draft regulations are invited by 18 November 2021.

Issue: 1551
Categories: News
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